Seligman & Associates, Inc. v. Michigan Employment Security Commission

The Michigan Employment Security Commission appeals from a circuit court order allowing Seligman & Associates, Inc., a refund for contributions paid to the mesc on the value of lodging provided to its resident caretakers. Seligman, a Michigan employer, operates numerous apartment complexes and employs caretakers or managers at these complexes. The caretakers are *509provided rent-free apartments as part of their employment, and they are required to live on the premises to handle tenant complaints which might arise.

Under the Michigan Employment Security Act, MCL 421.1 et seq., MSA 17.501 et seq.,…